Asymmetric effects of fair value adjustments on dividend policy

Sikalidis, A., Bozos, K. orcid.org/0000-0003-2914-6495 and Voulgaris, G. (2023) Asymmetric effects of fair value adjustments on dividend policy. International Review of Financial Analysis, 90. 102933. ISSN 1057-5219

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Item Type: Article
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© 2023 Published by Elsevier Inc. This is an author produced version of an article published in International Review of Financial Analysis. Uploaded in accordance with the publisher's self-archiving policy.

Keywords: Dividend policy; Fair value accounting; Fair value adjustments; Other Comprehensive Income; Conservativism
Dates:
  • Published: November 2023
  • Published (online): 15 September 2023
  • Accepted: 6 September 2023
Institution: The University of Leeds
Academic Units: The University of Leeds > Faculty of Business (Leeds) > Accounting & Finance Division (LUBS) (Leeds)
Depositing User: Symplectic Publications
Date Deposited: 09 Oct 2023 14:20
Last Modified: 15 Mar 2025 01:13
Status: Published
Publisher: Elsevier
Identification Number: 10.1016/j.irfa.2023.102933
Open Archives Initiative ID (OAI ID):

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